ORS 315.291: Calendar year limitation on credits allowed all taxpayers.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The total amount certified by the Housing and Community Services Department for tax credits for affordable housing under ORS 315.283 may not exceed $3 million for all taxpayers for any calendar year. [2023 c.490 §22]
Administrative rules citing this section
- OAR 813-395-0005: Purpose — implements
- OAR 813-395-0005: Purpose — authority
- OAR 813-395-0010: Definitions — implements
- OAR 813-395-0010: Definitions — authority
- OAR 813-395-0015: Publicly Supported Housing Seller's Tax Credit Manual — implements
- OAR 813-395-0015: Publicly Supported Housing Seller's Tax Credit Manual — authority
- OAR 813-395-0020: Eligibility — implements
- OAR 813-395-0020: Eligibility — authority
- OAR 813-395-0025: Application Process — implements
- OAR 813-395-0025: Application Process — authority
- OAR 813-395-0030: Monthly Reporting on Transaction Status — implements
- OAR 813-395-0030: Monthly Reporting on Transaction Status — authority
- OAR 813-395-0035: Notice of Final Sale — implements
- OAR 813-395-0035: Notice of Final Sale — authority
- OAR 813-395-0040: Rent Increase Policy — implements
- OAR 813-395-0040: Rent Increase Policy — authority
- OAR 813-395-0045: Compliance — implements
- OAR 813-395-0045: Compliance — authority
- OAR 813-395-0050: Waiver — implements
- OAR 813-395-0050: Waiver — authority
This rule cites
- ORS 315.283 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html